Customs Law Q&A (Mixed) Flashcards
Under CMTA who may not process a lodged goods declaration at the Bureau of Customs?
a. Customs Representative
b. Licensed Customs Broker
c. Declarant
d. All may process goods declaration.
A
All laws, decisions, rulings, circulars, memoranda and order of the Bureau of Customs shall be published in accordance with the law. To foster an informed compliance regime, the Bureau shall ensure that all relevant and available information of general application pertaining to customs operations and procedures shall be readily accessible to any interested person.
Which of the following issuances should be published in a newspaper of general circulation to be effective?
a. CMC of Tariff Commission Advance Ruling
b. CAO interpreting a certain CMTA provision.
c. CMO addressed to District Collector to strictly implement working hours at the Collection Districts.
d. All of the above should be published in accordance with law.
B
BOC stakeholders have freedom of access of to information but subject to certain limitation. What information may not be accessible if a CAO has been issued?
a. Basis of an issuance
b. Transcript of the deliberations in the Bureau when an issuance is being drafted.
c. Issuances that may have been repealed.
d. All of the above may be accessible upon formal request.
B
Who among the choices has the responsibility for the accuracy of the goods declaration but not responsible for the payment of duties and taxes?
a. Declarant
b. Customs Broker
c. Both declarant and customs broker
d. All of the choices depending on the situation of the case.
B
To foster an informed compliance regime, the Bureau of Customs shall ensure that all relevant and available information of general application pertaining to customs operations and procedures. In this regard, what may not be accessed by the general public?
a. There is no exception to the rule. The BOC must ensure that all information are readily available to the general public upon payment of certain fees.
b. Matters for internal use of the Bureau of Customs may not be accessed.
c. For the sake of transparency and freedom of information even matters for internal use of the BOC may be accessed.
d. There is no need for access as issuances should cover everything stakeholder needs.
B
A traveler who is a foreign national arrived at NAIA with P150k in cash which was seized by the concerned customs officer. the traveler argues that money is not a commodity and therefore not subject to customs regulations.
Is the traveler correct?
a. Yes, as money is a legal tender.
b. No, as Philippine Peso is considered as goods in the context of imported goods and therefore subject to customs regulations.
c. Yes, as regulations pertaining to money is not within the purview of customs law.
d. No, as the Bureau treats PH peso as importable goods and therefore subject to a payment of customs duty.
B
A foreign vessel engaged in foreign trade carrying goods discharged cargoes at the Port of Manila. Can we say the the jurisdiction of customs over the goods has been terminated by reason of the discharge?
a. Yes, as customs jurisdiction is only on PH waters and the goods are already landed.
b. No, as the goods have not undergone clearance procedures.
c. Yes, if the goods are not subject to payment of customs duties and taxes.
d. Any of the choices is correct depending on a given situation.
B
An importer employs the services of a customs broker for the release of his importation from customs. Who shall sign the goods declaration for the importation?
a. Importer only
b. Customs broker only
c. Both importer and customs broker
d. Any of the choices depending on the dutiable value
C
A carrying vessel arrives at the port of entry and discharges her cargoes pier side. What is the applicable rate of duty of the discharged goods which are for consumption?
a. Duty rate prevailing at the time of arrival of the vessel.
b. Duty rate prevailing at the time of discharge from carrying vessel.
c. Duty rate prevailing at the time of the discharge of the last package from the carrying vessel.
d. None of the choices.
D
A locator in Subic Freeport Zone operating under RA 7227, as amended, entered into purchase contract with SM South Mall for the supply of the products produced by the locator from previously admitted raw materials. Can we say that there is importation upon delivery of the goods from SFZ to South Mall?
a. No, because the goods did not originate from a foreign territory.
b. Yes, but not in the context of definition of the importation under CMTA.
c. No, as customs territory is not considered as port of entry.
d. Yes
B
